Canadian tax question 4:

Below is the percentage of share ownership of Boi Inc. and Gerl Inc.:

	Boi Inc	Gerl Inc
Pinkie Sun	25	10
Bluie Jee	10	45
Purple Inc	25	20
Sun Co. (100% owned by Pinkie Sun)	20	15
Jelly Jee (Bluie's sister)	20	10

total 100 100

Question: The shareholders of Boi inc and Gerl inc are asking you insight on the small business deduction: they want to know if Boi inc and Gerl inc will need to share the small business deduction and if they need to, how should they share the small business deduction. Use the ITA rules to explain why or why not share the small business deduction.